CENTER FOR CHILDREN AND THEOLOGY (EIN 521926488) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1995

Legal Domicile

Principal Officer

CATHERINE MARESCA

Phone

2022505905

Tax Period

2023-01-01 to 2023-12-31

CENTER FOR CHILDREN AND THEOLOGY, founded in 1995, is a micro nonprofit in the Religion sector that reported $87K in total revenue in fiscal year 2023. Revenue fell 86% from the prior year — a significant decline worth monitoring. Expenses of $152K exceeded revenue, resulting in a 75% operating deficit.

Mission

Resources and programs for children's religious formation.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $25,532

Program Service Revenue $22,975

Investment Income $13,172

Other Revenue $25,050

TOTAL REVENUE $86,729

Expense Breakdown

Grants Paid $0

Salaries & Benefits $94,231

Fundraising Expenses $5,962

Program Expenses $125,376

Other Expenses $57,926

TOTAL EXPENSES $152,157

Year-over-Year Comparison

	2023	2022	Change
Revenue	$86,729	$624,268	-0.9%
Expenses	$152,157	$104,724	+0.5%
Net Income	$-65,428	$519,544	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

$1,000

Key Employees

$28,385

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Catherine Maresca	Director of CCTheo (not on the board)	20	Key Emp Highest	$27,385	$0	$27,385
Rebecca Malone	Director, project leader	1.00	Director Key Emp	$1,000	$0	$1,000
Catherine Powell	Secretary	0.25	Director	$0	$0	$0
Delvina Christian	Director	0	Director	$0	$0	$0
Amanda Messinger	President	0.5	Officer	$0	$0	$0
Robert Eikel	treasurer	0.25	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2023	$86,729	$152,157	$527,895	$-65,428
2022	$624,268	$104,724	$575,642	$519,544

CENTER FOR CHILDREN AND THEOLOGY